English text status

English translation published by the Legislation and Legal Opinion Commission. The Arabic text published in the Official Gazette remains the legal reference in the event of any discrepancy.

Practical summary

The ordinary period is five years for an NBR VAT claim from the end of the relevant Tax Period and for recovery of VAT paid without right from the payment date. Notifications, objections and refund requests may interrupt or affect the period. Separately, an administrative refund request must be made within five years from the end of the year in which the case arose (Regulations Article (86)(c)), and Input VAT cannot be deducted after five years from the end of the calendar year in which the right arose (Article (57)(c)).

Who should read this?

Dispute, refund and record-keeping teams.

Why does it matter?

Do not calculate limitation from one universal date or ignore events that interrupt it.

Five yearsDifferent start datesInterruption events

Current text

A claim for Tax due to the Bureau, in accordance with this Law, will not be considered after the lapse of five years from the end of the Tax Period in which the Tax was due. A claim for recovery of Tax wrongfully paid will not be considered when five years have lapsed from the date of payment. The prescribed period to disregard appeals shall not be considered for any breaches of statute of limitations provided for in the Civil Code, or by notification of Tax, or notifying the Taxable Person to pay or prepare a submission to the Tax Appeals Review Committee or by submitting a refund request.

Application steps

  1. 1

    Identify the claim type and its starting date.

  2. 2

    Build a timeline of notices, requests and challenges.

  3. 3

    Preserve records until the applicable period is properly assessed.

Connected provisions

Thematic link

Law — Article (69)

Record keeping

The evidence file remains necessary throughout the claim, interruption and review periods.

Open connected Article
Direct legislative link

Regulations — Article (86)

Refunds to a Taxable Person

Paragraph (c) sets the administrative refund window: five years from the end of the year in which the case arose; Article (57)(c) sets the Input VAT deduction window.

Open connected Article

Official guides and tools

Official text

Value Added Tax Law

Article (65)

Official guide

VAT General Guide

Practical guidance relevant to the Article

Illustrative example by Madar

Refund of VAT paid without right

The five-year period for recovering VAT paid without right begins from payment, not automatically from the end of the Tax Period, and later procedural events may affect it.

Questions to help you apply it

  • Which claim is being timed?
  • Which events interrupt the period?